Desain Sistem Akuntansi Pemerintahan Daerah Kelurahan Tembalang Kota Semarang

Abstract

This study aims to analyze and evaluate the accounting system of local government
Tembalang Semarang. The running system experiences the following problems: (1) Accounting system of cash receipts and disbursements made is still simple, (2) Public service system is still manual so as to make the service less effective and efficient. This research is expected to create a set of integrated accounting system of Tembalang Village administration. System analysis is done by qualitative method: Output Function analysis, Input Output analysis, and flowchart
evaluation. Based on the analysis method is obtained result of a set of system of local government accounting complete in accordance with Local Government Accounting Standard (SAP).